Stakeholders and investors may not always have access to relevant information about digital assets shared within a market.
Digital assets can be anything of value that is stored and transferred electronically through digital platforms. 例如, 比特币是一种用于在线购物的数字资产, 交易, 给家人寄钱, 朋友或客户.
其他数字资产包括资产支持的代币, 这可能与不动产或艺术品等实物财产有关, 以及与法定货币挂钩的代币，这些代币与现实世界的货币(如美元)挂钩.S. 美元.
资产支持, fiat-pegged令牌, 通常被称为稳定币, are different than bitcoin because they offer users the benefits of accessing the digital asset markets while reducing price volatility.
我们正在制定标准，以提高稳定币的透明度, 这些指导方针将适用于稳定币发行人. 征求意见稿将详细说明准则的重要性, 谁的标准受益, 有什么信息将上报并反馈说明.
为与法币挂钩的稳定币制定标准
Stablecoins are digital tokens linked to specific assets or currencies that maintain the value of those assets or currencies. Usually, organizations that create these stablecoins have policies for issuing and redeeming them.
在数字资产领域, 稳定币在交易中获得了越来越多的认可, 使它们成为许多投资者和企业的有吸引力的选择.
Buyers must still be aware of stablecoins risks, including lack of regulation and liquidity concerns. 现在, organizations issuing stablecoins have no requirements to disclose all their policies, 包括购买代币的条款等细节, 赎回资产的所在地, 以及在兑换代币时是否可以访问资金.
The exposure draft highlights specific guidelines that will apply to stablecoin issuers when reporting information and addresses three categories for reporting data about asset-backed tokens:
The amount of tokens that have been issued and are 可用 for cash redemption
持有人在兑换代币时可获得的金额
The comparison of the total amount of money 可用 and being held to the total amount of issued tokens that holders are redeeming
当发行人说, “我想创建一个令牌, 我想卖掉这些代币,’ there’s [currently] no common set of criteria to consistently report on information that stakeholders will need about the ability to redeem them such as, 银行里有多少现金, 或者代币持有者的现金可用性,黛安娜·克鲁皮卡说, 高级经理, 新兴保障技术保障和咨询创新, 在188bet亚洲真人体育下载® & CIMA®.
“这就是我们制定这些标准的原因 ... 有共同的表达机制, 如果你要发行代币, your stakeholders can expect you to follow these criteria and you will have to report on the amount and availability of cash for each token outstanding sitting there in the bank.’”
The exposure draft also outlines specific areas to consider when applying the criteria and provides examples of what to disclose in certain instances.
通过引用标准作为指导方针, token issuers can give investors and token users a higher level of transparency, 这将导致更高水平的整体信任.
188bet亚洲真人体育下载标准旨在确保代币信息的一致披露
Token issuers need a set of guidelines to share information about tokens with investors and 监管机构 in a consistent way, and our proposed criteria aim to reduce inconsistencies in measuring and reporting issued tokens and 可用 funds.
Establishing proposed criteria and guidelines for stablecoins will allow token issuers to compare and evaluate the amount of issued tokens and funds 可用 and share that valuable information.
好处:拟议的标准将使更多的代币发行人受益.
“老实说，我认为它确实提供了更多的透明度, 这对每个人都有好处——代币持有者, 监管机构, 代币发行者,克鲁皮卡说.
“The token issuers are prepared in a sense because 监管机构 might come out saying they need to [report] based on a set of standardized criteria. The token holders get more information and can place more trust in the report. And it’s comparable to other reports, so the 监管机构 can benefit from this too.”
监管机构要求报告和证明
Entities such as the New York State Department of Financial Services (DFS) require reporting and attestation for stablecoins.
一旦这些指导方针最终确定并由美国注册188bet亚洲真人体育下载发布, they can serve as suitable criteria that can be used by practitioners when conducting an attestation engagement to perform procedures and generate a report on the issuer's claims about the sufficiency of assets for redemption linked to asset-backed, fiat-pegged令牌.
需要你的反馈
The 188bet亚洲真人体育下载 Assurance Services Executive Committee is taking steps to create and improve these criteria by seeking public feedback.
“每当美国注册188bet亚洲真人体育下载创建或制定标准时，其中一项要求 ... is that there is due process and that includes public exposure to get feedback. An announcement goes out to everyone for an opportunity to say this is [correct] or incorrect and give their comments so that we can improve it to make it clearer and have it technically accurate. 这是 ... the main feedback that we want to get from all different industries,克鲁皮卡说.
The Assurance Services Executive Committee wants your professional and experienced opinions. 在“受访者指南”部分,” you can answer a brief series of questions regarding the information presented in the proposed criteria.
为了获得最优反馈, please include specific paragraphs from the exposure draft or criterion numbers in your responses to explain or support your reasoning. 请随时提出建议，以澄清草案中的措辞. Your feedback on the terms and definitions in the glossary will also be warmly received.
通过参与这个过程，让你的声音被听到. We encourage you to 下载 the exposure draft (below) and send your written comments to StablecoinED@aicpa-cima.com 2024年1月29日前. 视图 稳定币标准征求意见稿 received on the 188bet亚洲真人体育下载’s Exposure Draft titled “Proposed criteria for the presentation of the sufficiency of assets for redemption.